A CPI of .90 means the project has to pay one dollar of every 90 cents of work. 1 is incorrect because a CPI of 1 is perfect. 3 is incorrect because an SPI of .99 is close to perfect, while a CPI of .90 is far from perfect. 4 is also incorrect. A BAC of $125,000 is fineāthis is the budget at completion and is set by the demands of the project.